ITR 2 Secondment salary income disclosure

This discussion addresses how resident individuals should disclose salary income earned while on secondment to a Swiss subsidiary. The core issue is how to report this income in the ITR 2, particularly when Article 15 of the India-Switzerland DTAA suggests it's taxable in Switzerland. The advice given is to include the income in the computation and claim a deduction under Section 90/91 of the DTAA, rather than seeking to list it as non-taxable in India.